Abstract
The article considers the practice of applying the procedure of deferred determination of the customs value by the method of the transaction price with imported goods (method 1) as a measure to counteract the understatement of customs payments when declaring goods containing intellectual property objects. In particular, as a measure to minimize the risks of incomplete payment of customs duties and taxes due to the non-inclusion of license payments (royalties, lump-sum contribution or combined remuneration) in the price actually paid or payable, the article suggests using the indicator of variation in the value of the customs value, which allows customs authorities to verify the completeness of customs payments in respect of goods classified as intellectual property objects.
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